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GST/HST Interpretation

16 December 2016 GST/HST Interpretation 169841 - Proposed supply to an insurer

Based on your letter and the documentation, we understand that: 1. […] (the Corporation) is proposing to set up a subsidiary, […] (the Agency), which would be regulated and licensed provincially as an insurance agent. 2. The Agency would enter into a proposed […] Agreement (the Proposed Agreement) with an insurance company that would be authorized under the laws of Canada to carry on an insurance business. […]. 3. […][Terms of the agreement]. 4. ... The Proposed Agreement provides that, in consideration for the fulfilment of the Agency’s responsibilities […], fees will be paid in accordance with each […] exhibit. […]. ...
GST/HST Interpretation

17 May 2011 GST/HST Interpretation 129875 - Application of the GST/HST to services provided by insurance brokers

>>Researches insurance products. Presents product offerings. Provides Client with a copy of the disclosure material (an information folder), including the contract provisions. Explains contract terms. Answers Client's questions. Assists Client in completing application for insurance. Reviews application and ensures it is complete, and forwards the completed application to the insurer. Ensures that all requirements are satisfied so that the Client can obtain the insurance. In some cases, collects the first premium and forwards to insurer with application. ... The functions performed by the Advisor prior to the issuance of policy: Same as Example 1. Works with Client to develop an employee benefit plan, which includes explaining the various options Solicits proposals from a number of insurers for the particular insurance product. Assists in explaining the insurance policy to the employees as required. ... >>Conducts Client needs assessment. Identifies opportunities for insurance product sales, including initial screening for Client insurability and eligibility for certain products. Researches insurance products. Presents product offerings. Provides Client with a copy of the disclosure material (an information folder) including the contract provisions. Explains contract terms. Answers Client's questions. Assists Client in completing application for insurance. Reviews application and ensures it is complete, and forwards the completed application to the insurer. Ensures that all requirements are satisfied so that the Client can obtain the insurance. ...
GST/HST Interpretation

3 December 1999 GST/HST Interpretation 7730/HQR0001336 - Application of the GST/HST to Flight Training

Interpretation Given When supplied by a vocational school, the following are exempt supplies: •   Ground school training, dual and solo flight times for the Commercial Pilot Licence (Aeroplane) and the Airline Transport Pilot Licence; and •   Ground school training, dual and solo flight times for the following Ratings: •   multi-engine rating; •   instrument flight rating; •   VFR Over-the-Top rating; •   night rating; •   sea plane rating; •   land plane rating; and •   flight instructor rating[.] ... It is the position of CCRA that the following programs develop or enhance students' occupational skills: •   Commercial Pilot Licence (Aeroplane); •   Airline Transport Pilot Licence; •   VFR Over-the-Top rating; •   night rating; •   multi-engine rating; •   instrument flight rating; •   sea plane rating; •   land plane rating; and •   flight instructor ratings. ... (d) Classes or Ratings in Respect of Pilots' Licences The solo and dual flight time required by federal legislation for the following ratings is exempt under section 8: •   multi-engine rating •   instrument flight rating •   VFR Over-the-Top rating •   night rating •   sea plane rating •   land plane rating The federal legislation sets out 4 different classes of flight instructor rating. ...
GST/HST Interpretation

30 November 1999 GST/HST Interpretation 6595/HQR0000201 - Application of the GST/HST to Flight Training -

When supplied by a vocational school, the following are exempt supplies: •   Ground school training, dual and solo flight times for the Commercial Pilot Licence (Aeroplane) and the Airline Transport Pilot Licence; and •   Ground school training, dual and solo flight times for the following Ratings: •   multi-engine rating; •   instrument flight rating; •   VFR Over-the-Top rating; •   night rating; •   sea plane rating; •   land plane rating; and •   flight instructor rating[.] ... It is the position of CCRA that the following programs develop or enhance students' occupational skills: •   Commercial Pilot Licence (Aeroplane); •   Airline Transport Pilot Licence; •   VFR Over-the-Top rating; •   night rating; •   multi-engine rating; •   instrument flight rating; •   sea plane rating; •   land plane rating; and •   flight instructor ratings. ... (d) Classes or Ratings in Respect of Pilots' Licences The solo and dual flight time required by federal legislation for the following ratings is exempt under section 8: •   multi-engine rating •   instrument flight rating •   VFR Over-the-Top rating •   night rating •   sea plane rating •   land plane rating The federal legislation sets out 4 different classes of flight instructor rating. ...
GST/HST Interpretation

3 December 1999 GST/HST Interpretation 7195/HQR0000801 - Application of the GST/HST to Flight Training

Interpretation Given When supplied by a vocational school, the following are exempt supplies: •   Ground school training, dual and solo flight times for the Commercial Pilot Licence (Aeroplane) and the Airline Transport Pilot Licence; and •   Ground school training, dual and solo flight times for the following Ratings: •   multi-engine rating; •   instrument flight rating; •   VFR Over-the-Top rating; •   night rating; •   sea plane rating; •   land plane rating; and •   flight instructor rating[.] ... It is the position of CCRA that the following programs develop or enhance students' occupational skills: •   Commercial Pilot Licence (Aeroplane); •   Airline Transport Pilot Licence; •   VFR Over-the-Top rating; •   night rating; •   multi-engine rating; •   instrument flight rating; •   sea plane rating; •   land plane rating; and •   flight instructor ratings. ... (d) Classes or Ratings in Respect of Pilots' Licences The solo and dual flight time required by federal legislation for the following ratings is exempt under section 8: •   multi-engine rating •   instrument flight rating •   VFR Over-the-Top rating •   night rating •   sea plane rating •   land plane rating The federal legislation sets out 4 different classes of flight instructor rating. ...
GST/HST Interpretation

23 August 1995 GST/HST Interpretation 1995-08-23 - Possibility of the Ministry Being Able to Claim a Rebate of the Goods and Services Tax (GST) Paid by Patients on Out-of-province Travel for Medical Treatment and Who have Been Reimbursed by your Ministry Under the Out Of Province Transportation Subsidies Regulation.

Unedited CRA Tags ETA 261                                                                         File: 11865-20 C.N.: 2408 XXXXX                                                                         August 23, 1995 Dear XXXXX This is further to your discussions with Ken Syer of this office regarding the possibility of your Ministry being able to claim a rebate of the Goods and Services Tax (GST) paid by patients on out-of-province travel for medical treatment and who have been reimbursed by your Ministry under the XXXXX Out Of Province Transportation Subsidies Regulation. ... Syer             E. Vermes J. Daman             D. Caron             P. McKinnon             M. Viger XXXXX ...
GST/HST Interpretation

23 March 2010 GST/HST Interpretation 119783 - Application of the HST Transitional Rules in Ontario to Inspection Fees

Example 2: The Company has signed an agreement on June 1, 2010, with a customer, Customer Y, to inspect its XXXXX project which will take 4 months to complete. An advance billing was sent to the customer on June 1, 2010, for the total inspection fee of $1,000 which will be payable in 2 equal instalments on June 1, 2010 and September 1, 2010. Customer Y will pay its instalments on the due dates. The Company will perform 100% of its inspection services on or after July 1, 2010. ... An amount for a supply of a service becomes due on the earliest of the following days: the date of an invoice for that amount for the supply; the day the supplier first issues that invoice for the amount, if there is an undue delay in issuing that invoice, the day the supplier would have issued the invoice; and the day the client is required to pay that amount under a written agreement. ... Therefore, the Company must account for the 5% federal part of the HST (i.e., $1,000 * 100% * 5% = $50) in its net tax calculation in its GST/HST return for the reporting period that includes May 15, 2010, and the 8% provincial part of the HST (i.e., $1,000 * 75% * 8% = $60) in its net tax calculation in its GST/HST return for the reporting period that includes July 1, 2010. ...
GST/HST Interpretation

18 January 1995 GST/HST Interpretation 11995-1[2] - Freight Transportation Using a "Schnabel"

The price is XXXXX in 1994 dollars to be paid in a series of payments starting with an advance before the agreement is signed followed by payments: •   on submission of certified design drawings •   on completion of successful pre-trip system check •   on mobilization of the schnabel and shipping saddles on XXXXX property •   on delivery of each of [(]XXXXX RSGs) 5. ... XXXXX shall provide all railway cars and arrange for rail transportation by XXXXX of the schnabel and RSGs including being responsible for •   obtaining all railway clearances, permission and approval for the transport by rail of the schnabel, •   satisfying all conditions imposed by any railway company, •   paying all railway freight charges including line haul charges and special train charges, •   establishing the route, and •   any modification or improvement to track or the right of way, all at XXXXX own expense; 7. ... The insurance taken out by XXXXX is to include: •   general liability insurance for damage because of bodily injury including death of any person caused by the schnabel; •   property damage insurance for direct physical loss up to full replacement cost of the schnabel; •   workers' compensation or similar XXXXX insurance; •   contractor's equipment insurance to cover equipment used in performing XXXXX responsibilities; •   automobile third party liability insurance to cover all motor vehicles owned, hired or used by XXXXX for all claims for bodily injury including property damage and passenger hazard with limits of not less than XXXXX per occurrence. 9. ...
GST/HST Interpretation

18 June 2013 GST/HST Interpretation 132114 - Public service body rebate

To determine the provincial part of the HST, multiply the HST paid or payable by: 7/12 for those purchases taxed at 12%; 8/13 for those purchases taxed at 13%; 9/14 for those purchases taxed at 14%; 8/14 for those purchases taxed at 14% before the 2008 rate change; or 10/15 for those purchases taxed at 15% after the 2010 Nova Scotia rate change. ... For example, a charity is resident in [Participating Province A] and [...] ...
GST/HST Interpretation

19 November 2010 GST/HST Interpretation 129921 - Employee Rebate

In a letter dated April 30, 2010, and addressed to [...] of the [...] ... [Individual A] and [...] [Individual B] are married. 3. [Individual A] worked as a commissioned [salesperson] for [...] ... In a subsequent letter dated September 20, 2010, and addressed to [...], of the [...] ...

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